• Journal of Chest Surgery
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• v.41 no.3
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• pp.395-398
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• 2008

Lipoblastoma is a rare benign tumor that usually originates in children from the embryonic lipid cells of the extremities. This condition shows an early childhood occurrence, a benign nature without metastasis, a cellular composition of mainly mature lipid cells and an ability to differentiate into a simple lipoma. We have experienced a 15 month old girl who had developed a lipoblastoma in the right anterior mediastinum. Surgical resection was carried out without complications. Her postoperative course was uneventful. She has been well 6 months after the operation.

• Journal of the Economic Geographical Society of Korea
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• v.20 no.1
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• pp.84-104
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• 2017

In this study, we divided Gyeonggi-do into Northern, Southern, Western, and Eastern Parts and found out fiscal variables which affected regional economic growth of each Part differentially. And we drew the strategy for economic growth of each Part. After we found out the variables which affected regional economic growth using fixed-effect model, we carried out causality test to determine whether a specific fiscal variable caused economic growth. In the Eastern Part, local tax revenues had a significant effect on the economic growth. Total expenditures, current expenditure in the Southern Part and social welfare expenditure, expenditure on industries, current expenditure in the Northern Part had noticeable effects on economic growth respectively. And we calculated multipliers of fiscal variables to compare the magnitudes of effects among these Parts.

• Journal of Nutrition and Health
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• v.48 no.4
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• pp.327-334
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• 2015

Purpose: The objective of this study was to investigate the effects of (6)-gingerol, ginger components proliferation and adipocyte differentiation from early to lately steps. Methods: 3T3-L1 preadipocytes were cultured. Differentiation of confluent cells was induced with dexamethasone, isobutylxanthin and insulin for 2 day and cells were cultured by medium with insulin in presence of various concentrations 0, 25, 50, $100({\mu}mol/L)$ of (6)-gingerol for 4 day. Cell viability was measured using the EZ Cytox assay kit. In addition, we examined the expression of mRNA levels associated with each adipocyte differentiation step by real time reverse transcription polymerase chain reaction. Results: (6)-Gingerol inhibited adipocyte proliferation in a dose and time dependent manner. Expression of $C/EBP{\beta}$, associated with early differentiation step remained unchaged. However, intermmediate, late differentiation step and adipocytokines were effectively changed in dose-dependently manner in cell groups treated with (6)-gingerol. Conclusion: This study has shown that treatment with (6)-gingerol inhibited adipocyte proliferation as well as each adipocyte differentiation step. In particular, the (6)-gingerol more effectively inhibited adipocyte differentiation from intermmediate differentiation step.

• Journal of the Korean Institute of Oriental Medical Informatics
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• v.15 no.1
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• pp.77-84
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• 2009

Objectives : The aim of the present study is to evaluate the effects Rehmannia glutinosa, Radix puerariae, Semen coicis, Fructus hordei, Cortex acanthopanacis, Fructus chaenomelis, or Radix glycyrrhizae extracton 3T3-L1 preadipocytes differentiation. Methods : We adopted Oil Red O staining methods to observe the formed lipid droplets. And the amount of lipids in adipocytes was measured using absorptiometric analysis. Results : The extracts of Rehmannia glutinosa, Radix puerariae, Semen coicis, Fructus hordei, Cortex acanthopanacis, Fructus chaenomelis, or Radix glycyrrhizae stimulated the preadipocytes differentiation and lipid droplet formation. And the complex extract of the traditional herbal medicines stimulated there actions more than single extracts. Conclusions : The extract of Rehmannia glutinosa, Radix puerariae, Semen coicis, Fructus hordei, Cortex acanthopanacis, Fructus chaenomelis, or Radix glycyrrhizae has stimulatory effects. on adipogenesis. Moreover, the complex extract of the traditional herbal medicines has more effect than single extracts.

• Journal of the Korean Society of Food Science and Nutrition
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• v.44 no.2
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• pp.281-286
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• 2015

In this study, free radical scavenging activities (ABTS, DPPH, NBT, TBARS, and ORAC) and anti-obesity potential were evaluated using 50% ethanol extract from fermented Curcuma longa L. (FCE50). FCE50 showed free radical scavenging activities and anti-oxidant potential. Lipid accumulation and intracellular TG content were significantly reduced by 25.8% and 28.6%, respectively, by $250{\mu}g/mL$ of FCE50 compared to adipocytes. Glucose uptake was significantly reduced by 12.0%. FCE50 significantly reduced mRNA expression of acetyl-CoA carboxylase in 3T3-L1 cells. These results indicate that the anti-adipogenic effect of FCE50 might be due to its radical scavenging activity and anti-oxidant potential.

• Journal of the Korean Society of Food Science and Nutrition
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• v.42 no.12
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• pp.1908-1914
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• 2013

In the present study, the levels of phenolic compounds and flavonoids, as well as activities of radical scavenging (DPPH and ABTS radical scavenging activity) and anti-obesity were assessed with cold water (CLC), hot water (CLH), and methanolic (CLM) extracts of Curcuma longa L. (turmeric). Our results showed that the phenolic compounds of CLC, CLH and CLM were $3.68{\pm}0.80%$, $3.94{\pm}0.74%$ and $9.01{\pm}0.73%$, respectively. The DPPH and ABTS radical scavenging activities of the CLM were significantly higher than that of the water extracts (CLC and CLH). During the adipocyte differentiation, the treatment of CLM more significantly inhibited lipid accumulation in 3T3-L1 cells than that of the water extracts. These results indicate that the stimulation of radical scavenging potential and the inhibition of adipogenesis were brought on by the lipophilic compounds of turmeric.

• Land and Housing Review
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• v.6 no.4
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• pp.185-193
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• 2015

Since the introduction of New Towns in Seoul MSA, land price has steadilly been risen due to the financial burden of constructing metropolitan transportation facilities. Despite metropolitan transportation facilities are utilized by New Towns as well as its surrounding area, the current situation is that most of the burdens, which is supposed to be shared with local governments, fall to developers. This study, with the case of Dongtan New Town, is to deduce rational structure of cost-sharing by the analysis of travel demands of metropolitan transportation facilities. Also, for the financing of the cost, the application methods of TIF(Tax Incremental Financing) have been suggested. The results showed that the proportion of travel which origins from New Town was 35.1%, which results in 800 billion won for the share of local government. For financing this amount of the cost, at least 20 years of financial period and the rate of 2% increase of real estate are needed in operating the TIF.

• The Journal of the Korea Contents Association
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• v.9 no.7
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• pp.276-284
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• 2009

This paper applies DEA windows analysis in order to determine the efficiency of the Districts of Busan Metropolitan City over time for 5 years (2003 - 2007). This paper used such factors including Number of solutions of civil petitions, Local Tax Collection, and Financial Independent rate as output, Total Labor Costs, Government Employees, Population and Expenditure as inputs. This study concludes that the efficiency of the different District can fluctuate over time to different extents and efficiency of most District decreases from 2003. Indeed, the empirical results reveal that substantial inefficiency exists in some Districts at some point in time. In consequence, this validates the necessity for using DEA windows analysis in preference to an analysis based upon cross-sectional data. This paper shows that Districts' efficiency decreases as Window goes to 1 to 3.

• The Journal of the Korea Contents Association
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• v.14 no.7
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• pp.161-168
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• 2014

This paper with Korean to promote decentralized countries, considered previous studies related to decentralization. Next, with target scholars and professionals looked at the evaluation of the degree of decentralization and the direction. Last deduced the task of decentralization. The decentralization task is first, expansion of organizational autonomy. The organization of local government determined based on the content of the job is desirable. Second, the personnel operating is secured autonomy. Local government officials and staff is independent and uniformly control. And it is necessary to recruit such as checks and supervision of the relevant local councils and civil society. Third, the financial decentralization is the expansion. The expansion of fiscal decentralization First, determined the expansion of municipal law prescribed by the regulations within the scope of local autonomy. Next, the local switch through national expansion of fiscal decentralization is necessary. In addition, the expansion of fiscal decentralization need the expansion of the local income tax and the expansion of local consumption tax.

• Asia-Pacific Journal of Business
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• v.9 no.2
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• pp.75-103
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• 2018

The tax system in Korea is the so-called one-item-one-tax law which has separate tax law for each taxation according to tax law. The common and procedural aspects of these tax laws are the same or similar, but they are separately prescribed by the National Tax Basic Act and the Local Tax Act. These legal systems complicate the tax law and increase the cost of tax cooperation, resulting in tax inefficiency. In this study, the National Tax Act and the laws of the Local Tax Act are integrated and presented. It is proposed that the common provisions should be integrated into a single law and the unique matters should be defined in each of the National Tax Basic Act and Local Tax Basic Act, by comparing and analyzing the provisions of the National Tax Basic Act and the Local Tax Basic Act. The integration of the common elements of the National Tax Basic Act and the Local Tax Act is expected to improve tax efficiency by reducing tax complexity and tax cooperation costs. In addition, the National Tax Act and the Local Tax Act are expected to maintain the characteristics of the National Tax Basic Act and the Local Tax Act when they are specified in the National Tax Basic Act and the Local Tax Basic Act. This study is expected to be a research that can reduce tax inefficiency and help convenience of taxpayer and tax administration.